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South Dakota Form 1065 - Schedule D-1: What You Should Know

State of North Dakota State Finance and Administration Division: Office of Tax and Revenue The Division administers State taxes and conducts the administrative functions associated with the collection of State and Federal taxes. The Division is the responsible administrative agency for the collection of sales, income and corporate taxes. The Division conducts extensive financial and operational audits of large, commercial companies, State agencies and entities. All of North Dakota's revenue and investment information is available online and at the Tax Department. State of North Dakota Business & Finance Division: Bureau of Corporations and Business Licenses The Division administers and conducts the administrative functions associated with the collection of commercial real estate, employment (wages and benefits) taxes, and professional taxes such as barbering, cosmetology, and manicurists' licenses. State of North Dakota Commerce and Economic Development Department: Sales Tax Bureau State of North Dakota Education and Research: Department of Higher Education The Department of Higher Education collects State and federal taxes and administers other State-administered programs that include aid to institutions of higher education. If there is any change to an institution's tax status, the Department requires each institution to comply with the changes. State of North Dakota Department of Commerce and Tourism: Bureau of General Services The Department's role is to provide the general business and tourism services to the State and provide public information and promotion to the State. The department also administers various State tax programs. State of North Dakota Education and Research: Department of Colleges and Higher Education The Department's role is to provide general business and tourism services to the State and provide public information and promotion to the State. The department also administers various State tax programs. Department of State: Budget Dos. R.S. 14:74-09 (2011) (1) Every agency, the State's agencies or a political subdivision or another subdivision of the state, and every officer, employee, agent or other representative of the state shall provide and maintain a current budget for State operations which includes a complete list of all program and project expenditures made by the department, bureau, or other subdivision.

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